In Re Obie Elie Wrecking Co., Inc.

MEMORANDUM OF OPINION

JOHN F. RAY, Jr., Bankruptcy Judge.

This matter is before the Court on the motion of the United States of America requesting the Court to reconsider its order of November 3, 1983, granting debtor’s motion to require the trustee to make preferential application of funds due the Internal Revenue Service (“IRS”).

On September 18, 1978, debtor, Obie Elie Wrecking Co., Inc., filed a petition under Chapter XI of the Bankruptcy Act. On July 23, 1979, the debtor was adjudged bankrupt, and the proceeding was converted to a Chapter 7 case under the Act.

At the time of filing the…